David Glicksman

Partner, PwC Canada

David Glicksman is a partner in the Toronto office of PwC Law LLP and Co-Chair of the firm. He has a general corporate tax practice with an emphasis on mergers and acquisitions, corporate reorganizations, and capital markets transactions. He is recognized for his special expertise in real estate and REIT transactions and is frequently consulted by sophisticated clients on major real estate and infrastructure acquisitions and divestitures. David is on the Editorial Board of the Federated Press publication "Corporate Finance".


  • The Canadian Legal Lexpert Directory
  • Who's Who Legal: Canada
  • Legal Media Guide to the World's Leading Tax Advisors.


  • LL.B Queen's University, 1980
  • B.Comm University of Toronto, 1977
  • Bar admission - Ontario 1982

Professional Memberships

  • Canadian Tax Foundation
  • International Fiscal Association
  • Canadian Bar Association
  • American Bar Association

Published Works

  • "GE Capital Case: Federal Court of Appeal Confirms that Transfer Price of Guarantee Must Account for Implicit Credit Support", Corporate Finance, Federated Press, 2011
  • "Chapter on Canada" Guide to Global Real Estate Investment Trusts", Kluwer Law International, 2010
  • "Loans Made in the Ordinary Course of a Money Lending Business – Heron Bay Investments Ltd. v. The Queen", Corporate Finance, Federated Press, 2010
  • "Federal Court of Appeal Sets Aside the Decision in Heron Bay and Orders a New Trial", Corporate Finance, Federated Press, 2010
  • "Leave to Appeal Denied in Tembec, Sham Doctrine and Daylight Loans Considered in Faraggi", Corporate Finance, Federated Press, 2009
  • "Convertible Debt Obligations: the Canada Revenue Agency Provides Some Comfort on Traditional Convertible Debentures", Corporate Finance, Federated Press, 2009
  • "A First for Canada – New Bilateral Limitation on Benefits Rule in Fifth Protocol to Canada's Treaty With the United States", Corporate Finance, 2008.

Speaking Engagements

  • CICA – Lecturer at Advanced Corporate Reorganization Course 2011 and 2012
  • Tax Executives Institute – International Tax Day, Current Canadian Tax Cases, 2010

Contact details

Tel: +1 416 947 8988



  • Mergers & Acquisitions
  • Corporate Restructuring
  • Canadian Corporate Tax